United States v. Rosenstein
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the South-érn District of New York. This was an appeal by Eosenstein Bros., importers, from a decision of the board of general appraisers, sustaining the action of the collector in the classification of certain imported merchandise. The circuit court reversed the decision of the board, (56 Fed. 824,) and from its decree the government appeals.
1Opinion of the Court
SHIPMAN, Circuit Judge.
In the year 1891 the appellees, who are partners by the name of Rosenstein Bros., imported into the port of New York sundry invoices of merchandise packed in. small paper rolls, invoiced as chicory, and styled on the wrappers, “Emil Seelig’s Kaffee,” and “Finest Seelig’s Coffee.” The collector classified the article as “chicory,” and assessed a duty thereon at two cents per pound, under the provisions of paragraph 317 of the tariff act of October 1, 1890. That paragraph is as follows: “Chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise…
2Cited by2 opinions
- WM. Ropes & Co. v. United StatesDistrict Court, S.D. New York · 1900
- Dorward & Sons Co. v. United StatesUnited States Customs Court · 1950